One of the items on the agenda for the International Accounting Standards Board (IASB) is the accounting for businesses under common control. The project may not be on the same scale as the big new IFRS Standards, but it’s an area not currently covered, so the IASB is looking to resolv...
ii. the Board does not require any additional disclosures about the transaction price on top of those required by IFRS Standards and proposed in the Goodwill and Impairment project; b) when the predecessor approach is used: i. the Board applies particular disclosure requirements in IFRS 3 and ...
We analyze a choice that parent firms face under IFRS--whether to account for a business combination under common control (BCUCC) at fair value or historical cost-- to provide evidence that reduced accounting leverage due to the use of fair values can result in wealth transfer from parent-...
there has been no change in the Company’s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting (other than as set
The department that determines the financial company to which the transaction must be posted and which is responsible for the tax declaration in the tax country of the order. The financial company's home country must be the tax country of the order. The financial department is an accounting off...
(i) the highest price per Share paid to holders of the Shares in any transaction (or series of transactions) constituting or resulting in a Change in Control or (ii) the highest Fair Market Value of a Share during the ninety (90) day period ending on the date of a Change in Control....
or other similar transaction with or involving Canaccord Genuity or any of its affiliates, other than the Offer, or any solicitation of proxies, other than by management, to seek to control or influence the Board of Directors, shall have been proposed, announced or ...